KAM ELEC: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
KAM ELEC
Largest movements
- Tangible fixed assets -€12,178
down €12,178 (-33.0%), from €36,892 to €24,714
of which Furniture and vehicles: -€11,869
- Receivables within one year +€8,491
up €8,491 (+108%), from €7,884 to €16,375
of which Other amounts receivable: +€5,589
- Cash -€1,860
down €1,860 (-12.8%), from €14,498 to €12,638
mainly Net result for the year (-€9,000) and Receivables within one year (-€8,491)
- Profit (loss) carried forward -€9,000
down €9,000 (-29.6%), from €30,416 to €21,415
- Trade debts +€7,142
up €7,142 (+1,901%), from €376 to €7,518
- Debts after one year -€3,689
down €3,689 (-38.7%), from €9,530 to €5,841
- Gross operating margin -€22,491
down €22,491 (-83.3%), from €27,011 to €4,520
- Taxes -€3,887
no longer reported in 2024 (was €3,887)
- Other operating charges +€859
up €859 (+203%), from €424 to €1,283
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,274 | €53,727 | -€5,547 | -9.4% |
| Fixed assets | 21/28 | €36,892 | €24,714 | -€12,178 | -33.0% |
| Tangible fixed assets | 22/27 | €36,892 | €24,714 | -€12,178 | -33.0% |
| Plant, machinery and equipment | 23 | €619 | €310 | -€310 | -50.0% |
| Furniture and vehicles | 24 | €36,273 | €24,404 | -€11,869 | -32.7% |
| Current assets | 29/58 | €22,382 | €29,013 | +€6,631 | +29.6% |
| Amounts receivable within one year | 40/41 | €7,884 | €16,375 | +€8,491 | +108% |
| Trade receivables | 40 | €4,523 | €7,424 | +€2,902 | +64.2% |
| Other amounts receivable | 41 | €3,362 | €8,951 | +€5,589 | +166% |
| Cash at bank and in hand | 54/58 | €14,498 | €12,638 | -€1,860 | -12.8% |
| Total equity and liabilities | 10/49 | €59,274 | €53,727 | -€5,547 | -9.4% |
| Equity | 10/15 | €45,679 | €36,679 | -€9,000 | -19.7% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €1,064 | €1,064 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,064 | €1,064 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,064 | €1,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,416 | €21,415 | -€9,000 | -29.6% |
| Amounts payable | 17/49 | €13,595 | €17,048 | +€3,453 | +25.4% |
| Amounts payable after more than one year | 17 | €9,530 | €5,841 | -€3,689 | -38.7% |
| Financial debts | 170/4 | €9,530 | €5,841 | -€3,689 | -38.7% |
| Amounts payable within one year | 42/48 | €4,065 | €11,207 | +€7,142 | +176% |
| Current portion of amounts payable after more than one year | 42 | €3,689 | €3,689 | = | 0.0% |
| Trade debts | 44 | €376 | €7,518 | +€7,142 | +1,901% |
| Suppliers | 440/4 | €376 | €7,518 | +€7,142 | +1,901% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,178 | €12,178 | = | 0.0% |
| Other operating charges | 640/8 | €424 | €1,283 | +€859 | +203% |
| Gross operating margin | 9900 | €27,011 | €4,520 | -€22,491 | -83.3% |
| Operating profit (loss) | 9901 | €14,409 | -€8,941 | -€23,350 | |
| Financial charges | 65/66B | €52 | €59 | +€7 | +13.1% |
| Recurring financial charges | 65 | €52 | €59 | +€7 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €14,357 | -€9,000 | -€23,357 | |
| Income taxes | 67/77 | €3,887 | - | -€3,887 | |
| Profit (loss) for the period | 9904 | €10,470 | -€9,000 | -€19,470 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,470 | -€9,000 | -€19,470 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.